Section 4(ii) in The Medicinal And Toilet Preparations (Excise Duties) Rules, 1955
(ii)Unless the State Government in any case otherwise directs, the Excise Commissioner may authorize any Excise Officer subordinate to him to exercise throughout his jurisdiction, or in any specified area therein, all or any of the powers conferred or to discharge all or any of the duties imposed on an Excise Commissioner under these rules.
